An analysis of the accounts shows the following. 1. The equipment depreciates $756 per month. 2. Half of the unearned rent revenue was earned during the quarter- 3. Interest of $1,080 is accrued on the notes payable. 4. Supplies on hand total $2,295. 5. Insurance expires at the rate of $1,080 per month. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)